{"data":{"id":"us-md/md.-code-tax-general-7-232","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 7–232","heading":"","body":"Each register shall certify to the Comptroller the amount of inheritance tax paid for each decedent for whom a Maryland estate tax return is filed with the register or for whom the register receives a request for the certification from:\n(1) the Comptroller;\n(2) the personal representative of the decedent’s estate; or\n(3) any person required to file a Maryland estate tax return with regard to property passing from the decedent.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=7-232","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"00e99620ce051d96a84d3acf71f4b5ec2729dca94f264a67534e014ba242ff64","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-7-231","next":"us-md/md.-code-tax-general-7-233"},"notice":"GroundRules: Original legal text. Not legal advice."}